News & Analysis as of

Entrepreneurs Tax Planning

Bilzin Sumberg

Section 1202 – Enhanced Opportunities in Increased Exclusions and Caps

Bilzin Sumberg on

Prior to the One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) , Section 1202 provided that non-corporate taxpayers that acquired qualified small business stock after August 10, 1993 (“QSBS”)...more

McGuireWoods LLP

One Big Beautiful Bill Act Provides Expanded Tax Benefit Opportunities for Qualified Small Business Stock Investors

McGuireWoods LLP on

The One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025, made a number of changes to the Internal Revenue Code of 1986, as amended (the Code), including certain notable changes to the provisions of Code Section 1202 for...more

Rivkin Radler LLP

Three Big Beautiful M&A Takeaways

Rivkin Radler LLP on

It hasn’t taken long for the business world to start unpacking the implications of the newly passed One Big Beautiful Bill Act (OBBBA). While media coverage has mostly centered on its impact on individual taxpayers and the...more

Maynard Nexsen

Taking the Pulse, A Health Care and Life Sciences Video Podcast | Episode 242: Business Planning in Healthcare & Life Sciences...

Maynard Nexsen on

This week, Lynnsey and Lauren are joined by Maynard Nexsen attorney Jennifer McEwen, who helps clients with business planning, estate and trust planning, and tax planning. Jennifer shares essential business strategies for...more

Mintz - Tax Viewpoints

New Jersey Adopts QSBS Exclusion: A Game-Changer for In-State Investors and Founders

Mintz - Tax Viewpoints on

On June 30, 2025, New Jersey enacted legislation that now incorporates the US federal qualified small business stock (QSBS) rules under Section 1202, effective for dispositions of QSBS for tax years beginning on or after...more

Williams Mullen

One Big Beautiful Bill Act Expands Section 1202: Enhanced Capital Gain Exclusion for Qualified Small Business Stock

Williams Mullen on

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the OBBBA) into law, enacting extensions of the Tax Cuts and Jobs Act of 2017, as well as a broad set of tax reforms. ...more

Holland & Knight LLP

One Big Beautiful Bill Act Increases Tax Benefits for Qualified Small Business Stock

Holland & Knight LLP on

President Donald Trump on July 4, 2025, signed into law H.R. 1, commonly referred to as the One Big Beautiful Bill Act (OBBB). (For a detailed analysis of the bill, see Holland & Knight's previous alert, "Trump Signs the One...more

Hone Maxwell

Why Some International Entrepreneurs Use U.S. LLCs Without Paying U.S. Tax

Hone Maxwell on

In the increasingly global world of online business, it’s not unusual for entrepreneurs, freelancers, and consultants to seek a business structure that supports international operations, offers stable banking options, and...more

DarrowEverett LLP

Massachusetts Court Decision Could Spark State Tax Crackdown Nationwide

DarrowEverett LLP on

Founders and executives with equity compensation need to be prepared for state tax exposure, even in states where they do not live. In a landmark decision that reverberates beyond Massachusetts, the Massachusetts Appeals...more

Dentons

Iowa Tax Credit Overhaul: What A New Bill Could Mean for Venture Investment, Job Growth, and R&D

Dentons on

The Iowa Economic Development Authority (“IEDA”) recently unveiled its bill (HSB 305 and SSB 1205) to overhaul Iowa’s tax credit system. The bill is expected to go through the legislative process in both chambers soon for the...more

Greenberg Glusker LLP

[Webinar] Maximizing Tax Benefits with Qualified Small Business Stock (QSBS): Key Insights and Strategies - March 27th, 10:00 am -...

Greenberg Glusker LLP on

This presentation will cover essential aspects of QSBS eligibility, the tax benefits available under Section 1202, and practical approaches for maximizing exclusions on capital gains. This session will include recent updates,...more

Holland & Knight LLP

Ley Mbappé

Holland & Knight LLP on

En este episodio de "A Lo Legal En Par Minutos", el socio Edwin Cortés conversa con Juan Camilo Riveira, abogada tributario, sobre la nuevamente propuesta Ley de Mbappé, que propone incentivos fiscales en España para atraer a...more

Patterson Belknap Webb & Tyler LLP

Cross-Border Issues for Founders with U.S. Companies

We encounter many founders who have based their enterprises in the U.S., but who are not U.S. citizens or permanent residents, or who may have other significant cross-border ties such as close family living outside the U.S....more

Ius Laboris

Tax Regulations for ‘Inpatriate’ Employees

Ius Laboris on

Many countries have special tax regimes designed to attract qualified staff from abroad, and this is part of a series of articles in which we are covering some of these regimes....more

Pillsbury - Propel

Choosing the Wrong Business Structure: A Startup’s Death Sentence?

Pillsbury - Propel on

Starting a business is a thrilling journey filled with excitement, innovation and the promise of potential success. However, choosing the wrong business structure to reach your objectives can set your business on a path to...more

Patterson Belknap Webb & Tyler LLP

QSBS Rollovers

Most founders are familiar with Section 1202 of the Internal Revenue Code, which provides a tax exemption for the sale of Qualified Small Business Stock (QSBS).  Less well known is Section 1202's cousin, Section 1045, which...more

Patterson Belknap Webb & Tyler LLP

Tax Benefits of Advance Planning

Estate planning strategies for founders are typically focused on saving both income taxes and estate taxes. Income tax savings can be achieved by creating and funding multiple trusts with company stock that duplicate any...more

Gould + Ratner LLP

New Tax Bill Puts a Stop to Incentives for Startup Investing

Gould + Ratner LLP on

Proposal’s Effect Would Limit Access to Capital for Small Businesses - An overlooked provision of the new, sweeping tax bill currently under consideration by Congress as part of President Joe Biden’s $3.5 trillion...more

WilmerHale

In Case You Missed It: Launch Links - May 2021 #2

WilmerHale on

Some interesting links we found across the web this week: Startup Employees Should Pay Attention to Biden’s Capital Gains Tax Plans  The Biden Administration proposed significant changes to the capital gains tax....more

Gerald Nowotny - Law Office of Gerald R....

THE ACCIDENTAL ENTREPRENEUR PART V video

The Accidental Entrepreneur Series Part V is a great idea for health reimbursement accounts for small business. ...more

Gerald Nowotny - Law Office of Gerald R....

THE ACCIDENTAL ENTREPRENEUR PART V Podcast

Nowotny On Death and Taxes Podcast episode #27 is Part V in the series The Accidental Entrepreneur and covers using the ideal corporate structure for personal healthcare cost savings....more

Gerald Nowotny - Law Office of Gerald R....

The Accidental Entrepreneur – Part V Using the Ideal Corporate Structure for Personal Healthcare Cost Savings

We continue with Part V of The Accidental Entrepreneur. So far, I have not run out of planning ideas as to how and why the ideal corporate structure should be used by actual business owners or Accidental Entrepreneurs. The...more

Gerald Nowotny - Law Office of Gerald R....

THE ACCIDENTAL ENTREPRENEUR PART IV

Structuring the family business. This is a solution for every taxpayer to triple a Roth contribution. #assetprotection #estateplanning #retirementplanning #employeebenefits #entrepreneur #taxplanning...more

Gerald Nowotny - Law Office of Gerald R....

THE ACCIDENTAL ENTREPRENEUR PART IV

Nowotny On Death and Taxes episode #26, The Accidental Entrepreneur Part IV - Creating the Family Pension Plan speaks to a solution for every taxpayer to triple a Roth contribution....more

Gerald Nowotny - Law Office of Gerald R....

The Accidental Entrepreneur – Part IV – Creating the Family Pension Plan

I have been pontificating ad nauseam some readers might say, on the benefits of structuring a family business and investment holdings in my recommended version of the ideal corporate set up. My recommended structure is the...more

42 Results
 / 
View per page
Page: of 2

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide